2015 (10) TMI 2186

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.... : None For the Respondent : Shri Govind Dixit, D. R. ORDER Per R.K. Singh: These appeals are filed against order in original dated 08/12/2009 in terms of which service tax demand of Rs. 33,14,194/- was confirmed under Section 28 (1) read with Section 72 of the Customs act 1962 along with interest and penalties. 2. The facts of the case are as under - M/s Oriental Enterprises had....

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....ty passed the following order: "(i) the customs duty amounting to Rs. 33,14,194/- (Rs. Thirty three lakhs fourteen thousand one hundred ninety four only) is confirmed against M/s Ganesh Overseas Inc., 135-A, Prakash Industrial Area, Sahibabad, Ghaziabad under proviso to Section 28(1) read with Section 72 of the Customs Act, 1962. (ii) interest at appropriate rate is demanded on d....

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....ntal Enterprises, Village Palaspe, Taluka Panvel, Raigad, Maharashtra, under Section 112 of the Customs Act, 1962. (vi) The amount Rs. 2,00,000/- (Rs. Two lakh only) deposited by Shri Khalik Chataiwala towards security deposit on 21.8.03 under challan dated 21.8.2003, is hereby appropriated against the penalty imposed on him. (vii) I impose penalty of Rs. 2,00,000/- (Rs. Two lakh....

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....and therefore Customs duty is rightly recoverable and the appellants are liable to penalty as they could not even produce proper transport documents to show that the goods were indeed sent to M/s Marvel Fashions. (b) The appellants did not even participate in the adjudication process at the primary level. 6. We have considered the contentions of Revenue and perused the facts on record. The a....